International Financial Reporting, 8th edition

Published by Pearson (April 6, 2022) © 2022

  • Alan Melville
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A focused, user-friendly introduction to international financial reporting

International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. With more than 140 countries in the world now using international financial reporting standards (IFRS® Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB®) is vital to your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022.

The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter.

'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin

'A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow.' Emma James, Swansea University

Pearson, the world's learning company.

Preface

Acknowledgements

List of international standards

Part 1 Introduction to Financial Reporting

  1. The regulatory framework
  2. The IASB conceptual framework
  3. Presentation of financial statements
  4. Accounting policies, estimates and errors

Part 2 Financial Reporting in Practice

  1. Property, plant and equipment
  2. Intangible assets
  3. Impairment of assets
  4. Non-current assets held for sale and discontinued operations
  5. Leases
  6. Inventories
  7. Financial instruments
  8. Provisions and events after the reporting period
  9. Revenue from contracts with customers
  10. Employee benefits
  11. Taxation in financial statements
  12. Statement of cash flows
  13. Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

  1. Groups of companies (1)
  2. Groups of companies (2)
  3. Associates and joint arrangements
  4. Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

  1. Ratio analysis
  2. Earnings per share
  3. Segmental analysis

Part 5 Small and Medium-sized Entities

  1. The IFRS for SMEs® Standard

Part 6 Answers

Answers to exercises

Index

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